2018 US Code
Title 28 - Judiciary and Judicial Procedure
Part IV - Jurisdiction and Venue
Chapter 91 - United States Court of Federal Claims
Sec. 1507 - Jurisdiction for certain declaratory judgments
28 U.S.C. § 1507 (2018) |
§1507. Jurisdiction for certain declaratory judgments |
The United States Court of Federal Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the Internal Revenue Code of 1986. |
(Added Pub. L. 94–455, title XIII, §1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97–164, title I, §133(i), Apr. 2, 1982, 96 Stat. 41; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, §902(a)(1), Oct. 29, 1992, 106 Stat. 4516.) |
REFERENCES IN TEXT
Section 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to section 7428 of Title 26, Internal Revenue Code. AMENDMENTS1992—Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court". 1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". 1982—Pub. L. 97–164 substituted "United States Claims Court" for "Court of Claims". EFFECTIVE DATE OF 1992 AMENDMENTAmendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of this title. EFFECTIVE DATE OF 1982 AMENDMENTAmendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title. EFFECTIVE DATESection applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as a note under section 7428 of Title 26, Internal Revenue Code. |
United States Code, 2018 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 28 - JUDICIARY AND JUDICIAL PROCEDURE PART IV - JURISDICTION AND VENUE CHAPTER 91 - UNITED STATES COURT OF FEDERAL CLAIMS Sec. 1507 - Jurisdiction for certain declaratory judgments |
section 1507 |
2018 |
January 14, 2019 |
Yes |
standard |
90 Stat. 1720 96 Stat. 41 100 Stat. 2095 106 Stat. 4516 |
Public Law 94-455, Public Law 97-164, Public Law 99-514, Public Law 102-572 |